EXHIBIT 23







[LOGO]        Certified Public Accountants & Business Advisors
EDWARDS       ------------------------------------------------------------
SAUER &       500 Warner Centre, 332 Fifth Avenue, Pittsburgh, PA 15222
OWENS         Phone: 412-281-9211  Fax: 412-281-2407  A Professional Corporation
              www. esocpa.com





                        INDEPENDENT ACCOUNTANTS' CONSENT




The Board of Directors and Stockholders
IBT Bancorp, Inc.
309 Main Street
Irwin, PA 15642


We consent to the  incorporation by reference in the  registration  statement on
Form S-8 pertaining to IBT Bancorp, Inc.'s 2000 Stock Option Plan filed June 30,
2000, of our report dated February 1, 2001, relating to the consolidated balance
sheets of IBT Bancorp,  Inc. as of December  31, 2000 and 1999,  and the related
consolidated  statements  of income,  changes in  stockholders'  equity and cash
flows for each of the three years in the period ended  December 31, 2000,  which
report  appears in the  December  31,  2000,  annual  report on Form 10-K of IBT
Bancorp, Inc.




/s/ Edwards Sauer & Owens
- --------------------------------
Edwards Sauer & Owens



March 15, 2001

Pittsburgh, Pennsylvania